The Journal of Management Accounting Research serves as the only American Accounting Association journal that is devoted exclusively to management accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of management accounting, by facilitating the production and dissemination of academic research throughout the world. The scope of the journal covers all areas of management accounting including, for example, budgeting, internal reporting, incentives, performance evaluation, and the interface between internal and external reporting. To encourage the growth of management accounting, it is open to all approaches to research, including but not limited to analytical, archival, case study, conceptual, experimental, and survey methods. The journal not only serves as a filter that assures that only the highest quality work is disseminated, but also provides timely and helpful feedback to authors so they may determine how to best develop their own work.